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PeerBasis
Compensation Comparability Determination

Fever Aau Inc

Executive Director / CEO

EIN 851139804
CA · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Anna Sterrett, Executive Director / CEO ($43,382) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,839 total compensation of comparable organizations → $108,135 $43,382
$6,72410th
$10,93825th
$17,278Median
$36,47375th
$83,54190th
$43,382This org · 75th
p10$6,724
p25$10,938
p50$17,278
p75$36,473
p90$83,541
$43,382

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Bc Junior Lancers Basketball IncWI $140,417$11,747 990
Syba IncMN $124,677$4,577 990
Needham Youth Basketball League IncMA $118,405$11,447 990
Edge Athletics Club IncNY $113,459$108,135 990
Top Of The Key Foundation IncGA $172,692$28,276 990
Club Zzu Volleyball IncID $173,111$20,943 990
South Jersey TitansNJ $180,366$9,409 990
Flourish Placemaking CollectiveMN $187,616$79,551 990
Colorado Basketball ClubCO $96,959$8,871 990
University Of Hoops IncTX $96,438$13,503 990
Illinois Irish Basketball IncIL $192,281$30,964 990
Networks IncNC $197,832$87,531 990
Valley Stars Basketball AcademyCA $205,689$53,000 990
Basketball Coaches Association OfMI $206,530$27,285 990
Ncboa IncCA $212,430$2,839 990
Hbsml Charitable FoundationOK $213,364$13,613 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to CA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted75th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Anna Sterrett) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 16 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,382 is reasonable (approximately the 75th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.